Generally, the invention relates to a toilet seat for use with existing and/or conventional toilets to assist special need users of the toilet. Existing such devices are either complicated and difficult to use, or if not so complicated, then they do not have the flexibility to serve both special need users and non-special needs users of the toilet. Consequently, a new toilet seat system is needed which will assist in easily and alternatively providing a toilet seat that serves both conventional users and those with special toileting needs.